https://www.taxtmi.com/caselaws?id=126477 The Tribunal ruled in favor of the appellant on all issues. It held that the impugned order was not correctly served as the address was outdated, thus deeming the notice insufficient. The appeals were filed within the statutory period, dismissing any delay claims. The Tribunal waived the pre-deposit of duty and penalty, acknowledging fulfilled export obligations. The penalty on the Managing Director was revoked due to lack of evidence establishing his liability. This case underscores the significance of proper notice service, timely appeals, discretion in pre-deposit waivers, and the need to establish liability for penalties. en-us Thu, 18 Jun 2009 00:00:00 +0530 Wed, 21 Nov 2012 13:09:48 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=126477 The Tribunal ruled in favor of the appellant on all issues. It held that the impugned order was not correctly served as the address was outdated, thus deeming the notice insufficient. The appeals were filed within the statutory period, dismissing any delay claims. The Tribunal waived the pre-deposit of duty and penalty, acknowledging fulfilled export obligations. The penalty on the Managing Director was revoked due to lack of evidence establishing his liability. This case underscores the significance of proper notice service, timely appeals, discretion in pre-deposit waivers, and the need to establish liability for penalties. Case-Laws Customs Thu, 18 Jun 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=126477